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              -  Home 
              -  The Taxation of Railroad Retirement Act Annuities 
              -                   Section H - Taxable Payments to Non-Annuitants              

## Topics

-  Section A - Taxation of RRA Annuities under Federal Income Tax Laws 
-  Section B - How RRA Annuity Component Payments are Taxed  
-  Section C - Payments That are Not Taxable 
-  Section D - Employee Contribution (EEC) Amount 
-  Section E - Taxed Under United States Citizen or Nonresident Alien Rules 
-  Section F - Tax Withholding and Railroad Retirement Annuities 
-  Section G - RRA Annuity Repayments 
-  Section H - Taxable Payments to Non-Annuitants 
-  Section I - Annual Railroad Retirement Act (RRA) Tax Statements 
-  Section J - Social Security Benefits Paid By the RRB 
-  Section K - Additional Information 

 

                        - Court Ordered Legal Process Payments  	 	                           - Partition Payments  		Railroad retirement annuities are subject to division under court ordered partition payments. These payments are made to third party individuals based on divorce, annulment, legal separation, or a court-approved property settlement.    		For Federal income tax purposes, a partition payment is taxable to the payee and not to the railroad retirement annuitant. The payee may elect tax withholding on partition payments.  		 
                          - Garnishment Payments  		Railroad retirement annuities are subject to division under court approved garnishment payments. These payments are made to third party individuals for alimony or child support. For Federal income tax purposes, a garnishment amount is taxable to the railroad retirement annuitant and not to the payee.  		  
                        - Annuities Due But Unpaid at Death  	Annuities due but unpaid at the death of an annuitant are taxable to the payee. Amounts paid may include SSEB, NSSEB, tier II, vested dual benefit, and/or supplemental annuity amounts. An applicant living outside the United States should file Form RRB 1001,  Nonresident Questionnaire , so the RRB can determine the individual's tax status.

   

**‹** Section G - RRA Annuity Repayments
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Section I - Annual Railroad Retirement Act (RRA) Tax Statements **›**

   

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								Last updated: 04/24/2023